[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.bpq.sk\/odvody-szco-do-socialnej-a-zdravotnej-poistovne-od-1-1-2019\/#Article","mainEntityOfPage":"https:\/\/www.bpq.sk\/odvody-szco-do-socialnej-a-zdravotnej-poistovne-od-1-1-2019\/","headline":"Odvody SZ\u010cO do soci\u00e1lnej a zdravotnej pois\u0165ovne od 1.1.2019","name":"Odvody SZ\u010cO do soci\u00e1lnej a zdravotnej pois\u0165ovne od 1.1.2019","description":"Medzi SZ\u010cO alebo tzv. samostatne z\u00e1robkovo \u010dinn\u00e9 osoby patria v\u0161etky druhy podnikania ak sa jedn\u00e1 o podnikanie, ktor\u00e9 obn\u00e1\u0161a status fyzickej osoby. Patria sem \u017eivnostn\u00edci, slobodn\u00e9 povolania ako s\u00fa lek\u00e1ri a exek\u00fatori, samostatne hospod\u00e1riaci ro\u013en\u00edci at\u010f. Od akej hranice je povinn\u00fd SZ\u010cO plati\u0165 odvody do Soci\u00e1lnej pois\u0165ovne od nov\u00e9ho roka? Ak pr\u00edjem z podnikania presiahne […]","datePublished":"2025-02-28","dateModified":"2025-02-28","author":{"@type":"Person","@id":"https:\/\/www.bpq.sk\/author\/devene\/#Person","name":"devene","url":"https:\/\/www.bpq.sk\/author\/devene\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/7c144e1de0ecc43e7a8353c804f0c7ea63c9554336576e7048c4bdeaa59bbbbb?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/7c144e1de0ecc43e7a8353c804f0c7ea63c9554336576e7048c4bdeaa59bbbbb?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"bpq.sk","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.bpq.sk\/wp-content\/uploads\/img_a295615_w16667_t1547561972.jpg","url":"https:\/\/www.bpq.sk\/wp-content\/uploads\/img_a295615_w16667_t1547561972.jpg","height":0,"width":0},"url":"https:\/\/www.bpq.sk\/odvody-szco-do-socialnej-a-zdravotnej-poistovne-od-1-1-2019\/","wordCount":340,"articleBody":"Medzi SZ\u010cO alebo tzv. samostatne z\u00e1robkovo \u010dinn\u00e9 osoby patria v\u0161etky druhy podnikania ak sa jedn\u00e1 o podnikanie, ktor\u00e9 obn\u00e1\u0161a status fyzickej osoby. Patria sem \u017eivnostn\u00edci, slobodn\u00e9 povolania ako s\u00fa lek\u00e1ri a exek\u00fatori, samostatne hospod\u00e1riaci ro\u013en\u00edci at\u010f.Od akej hranice je povinn\u00fd SZ\u010cO plati\u0165 odvody do Soci\u00e1lnej pois\u0165ovne od nov\u00e9ho roka? Ak pr\u00edjem z podnikania presiahne z\u00e1konom stanoven\u00fa v\u00fd\u0161ku. Konkr\u00e9tne ak pr\u00edjem za rok prekro\u010d\u00ed hranicu 5472 Eur vznikne samostatne z\u00e1robkovo \u010dinn\u00fdm osob\u00e1m povinnos\u0165 plati\u0165 odvody do soci\u00e1lnej pois\u0165ovne.Od kedy m\u00e1 SZ\u010cO povinnos\u0165 plati\u0165 odvody do zdravotnej pois\u0165ovne? T\u00e1to povinnos\u0165 mu prisl\u00facha odo d\u0148a kedy sa stane z\u00e1robkovo \u010dinnou osobou napr\u00edklad m\u00f4\u017ee \u00eds\u0165 odo d\u0148a ohl\u00e1senia \u017eivnosti. Av\u0161ak existuje sp\u00f4sob ako sa vyhn\u00fa\u0165 plateniu do zdravotnej pois\u0165ovne, v pr\u00edpade ak doch\u00e1dza k s\u00fabehu platite\u013eov zdravotn\u00e9ho poistenia, teda ak napr\u00edklad SZ\u010cO je s\u00fa\u010dasne \u0161tudentom alebo zamestnancom. Ak ste niekde zamestnan\u00fd t\u00fato povinnos\u0165 preber\u00e1 V\u00e1\u0161 zamestn\u00e1vate\u013e, ktor\u00fd je povinn\u00fd zaplati\u0165 za V\u00e1s odvody do zdravotnej pois\u0165ovne a \u0161tudenti s\u00fa osloboden\u00fd od platenia t\u00fdchto odvodov.Hodnoty odvodov, ktor\u00e9 bude povinn\u00fd SZ\u010cO plati\u0165 od 1.1.2019 V nasledovnej v\u00fd\u0161ke bud\u00fa do Soci\u00e1lnej pois\u0165ovne plati\u0165 odvody SZ\u010cO, ktor\u00fdm vznikla t\u00e1to povinnos\u0165 4,4% z vymeriavacieho z\u00e1kladu na nemocensk\u00e9 poistenie 18% z vymeriavacieho z\u00e1kladu na starobn\u00e9 poistenie 6% z vymeriavacieho z\u00e1kladu na invalidn\u00e9 poistenie 4,75% z vymeriavacieho z\u00e1kladu do rezervn\u00e9ho fondu solidarity Na d\u00e1vku v nezamestnanosti bude ma\u0165 n\u00e1rok SZ\u010cO iba ak bude okrem povinn\u00fdch vy\u0161\u0161ie uveden\u00fdch bude plati\u0165 aj dobrovo\u013en\u00e9 poistenie v nezamestnanosti, ktor\u00e9 je vo v\u00fd\u0161ke 2% z vymeriavacieho z\u00e1kladu. V pr\u00edpade ak SZ\u010cO bol priznan\u00fd d\u00f4chodok, pred\u010dasn\u00fd d\u00f4chodok alebo v\u00fdsluhov\u00fd d\u00f4chodok a dov\u0155\u0161il d\u00f4chodkov\u00fd vek je osloboden\u00fd od platenia invalidn\u00e9ho poistenia.                                                                                                                                                                                                                                                                                                                                                                                                 "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Odvody SZ\u010cO do soci\u00e1lnej a zdravotnej pois\u0165ovne od 1.1.2019","item":"https:\/\/www.bpq.sk\/odvody-szco-do-socialnej-a-zdravotnej-poistovne-od-1-1-2019\/#breadcrumbitem"}]}]